Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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MODVAT credit - iron and steel products - welding items - the word ‘include’ in the definition of inputs cannot be given a restrictive approach. The items shown in the table would fall under the category of capital goods or inputs - AT
MODVAT credit - iron and steel products - welding items - the word ‘include’ in the definition of inputs cannot be given a restrictive approach. The items shown in the table would fall under the category of capital goods or inputs - AT
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